Categorize each of the following activities as to which management responsibility it fulfills: planning, directing, controlling, or decision making. Some activities may fulfill more than one responsibility.

a. The store manager posts the employee time schedule for the next week so that employees know when they are working.

b. The manager of the Service Department investigates why the actual hours spent on a recent repair job exceeded the standard for that type of repair by more than 20%.

c. Management creates a sales budget for the upcoming quarter.

d. Top management selects a location for a new store.

e. Management is designing a new sales incentive program for the upcoming year.